Which of the following is NOT a criterion for validation notes?

The correct answer is based on the understanding that validation notes are intended to provide a clear, objective, and factual account of the audit process. One of the key criteria for validation notes is to remain impartial and focused on the data and evidence gathered during the assessment. Including personal opinions on the audit process undermines this objectivity and could lead to biased interpretations of the information collected.

Since validation notes should strive for accuracy and transparency, they must identify the validation technique used, justify points awarded or withheld based on evidence, and answer the audit question thoroughly. The inclusion of personal opinions would detract from these goals and could lead to misunderstandings or misrepresentations of the audit findings, thereby making it the correct choice for what is not a criterion for validation notes.